Insights

Lease Transfer Provisions & Corporate Tenant

Leasing Times

Do mergers/amalgamations trigger consent rights?  It is not uncommon for a national corporate tenant (especially those with international roots) to be part of a complicated organizational structure which can include cross-border elements.  Tax and securities-driven reorganizations and restructurings are also […]

More

( Available in French only )

Le chèque conjoint : une bonne technique

Construction Newsletter - Quebec

L’entrepreneur général, pour réclamer paiement de son client, doit démontrer que tous ses sous-traitants et fournisseurs de matériaux sont payés. Dans les projets privés, le client impose cette exigence en raison des risques que pose l’hypothèque légale de la construction.  […]

More

( Available in French only )

Quittance = prudence et diligence

Construction Newsletter - Quebec

Pour être payé par les entrepreneurs avec lesquels ils ont contracté, les sous-traitants doivent normalement leur remettre une quittance. L’arrêt de la Cour d’appel dans l’affaire Henri Cousineau & Fils inc. c. Axa assurances inc.1 rappellera aux sous-traitants, ou sous-sous-traitants […]

More

( Available in French only )

N’abusez-pas de l’hypothèque légale!

Construction Newsletter - Quebec

Le Code civil du Québec à ses articles 2728 et suivants accorde un droit à l’hypothèque légale en faveur des personnes ayant participé à la construction ou à la rénovation d’un immeuble. L’hypothèque légale garantit la plus-value donnée à l’immeuble […]

More

No Consolidated Taxation of Corporate Groups in Canada

Carrying on Business in Canada For Non-Residents Blog

No Consolidated Taxation of Corporate Groups in CanadaThis posting was authored by Crystal Taylora Partner in the Saskatoon Office ofMiller Thomson LLP Canada does not have a formal system of corporate group taxation like the United States and other jurisdictions. […]

More

What is a “Self-propelled Implement of Husbandry”?

MT Insurance Law Blog

There is a new Superior Court decision answering the question of whether a particular uninsured all-terrain vehicle was required to be insured at the time of a motor vehicle accident. Although much of the decision is based on the facts […]

More

Canadian Tax Treatment of Mortgage Investment Corporations and Their Shareholders

Tax Notes

A mortgage investment corporation (“MIC”) and its shareholders are entitled to special tax treatment under section 130.1 of the Income Tax Act (Canada) (the “Act”). These special rules were introduced to attract more money to the Canadian mortgage market for […]

More

Overview of New Canada-Hong Kong Tax Treaty

Tax Notes

On November 11, 2012, the Government of Canada signed a tax treaty with the Government of the Hong Kong Special Administrative Region of the People’s Republic of China (referred to herein as “Hong Kong”) for the avoidance of double taxation […]

More

Overview of Limitation on Benefits Article in Canada-U.S. Tax Treaty

Tax Notes

 The Canada-United States Tax Treaty (the “Tax Treaty”) is unique among Canada’s tax treaties in its approach to prevent “treaty shopping”. Treaty shopping generally refers to the acquisition and enjoyment of treaty benefits under a given tax treaty by persons […]

More

Unfolding Overholding

Leasing Times

The recent decision of the Ontario Court of Appeal in AIM Health Group Inc. v. 40 Finchgate Limited Partnership, 2012 ONCA 795 provides a useful refresher course of landlord and tenant rights at the end of the term of a […]

More